2009 (7) TMI 1082

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.... Shri V.V. Hariharan, JCDR, for the Respondent. ORDER The application for condonation of delay of 26 days in preferring the above appeal is allowed as I am satisfied with the explanation given namely that the case papers were initially handed over to the staff of the advocate to study and the papers were returned in the first week of April '09 during which period the appellant Shri Ramakri....

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....es used for residential or office purposes or construction service rendered to a Government organization is exempt from payment of service tax, they are not liable to service tax, since BSNL is using the buildings and towers constructed by the assessees for the residential purpose and not providing commercial activity. However, this plea which was not raised before the authority below and it is be....